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THE MINISTRY OF
FINANCE
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SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom - Happiness
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No. 140/2012/TT-BTC
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Hanoi, August 21,
2012
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CIRCULAR
GUIDING
THE GOVERNMENT'S DECREE NO. 60/2012/NĐ-CP DATED JULY 30, 2012, DETAILING THE
IMPLEMENTATION OF THE NATIONAL ASSEMBLY’S RESOLUTION NO. 29/2012/QH13
PROMULGATING A NUMBER OF TAX POLICIES TO HELP ORGANIZATIONS AND INDIVIDUALS
RESOLVE THEIR DIFFICULTIES
Pursuant to the Law on Tax administration No.
78/2006/QH11 dated November 29, 2006.
Pursuant to the Law on Personal income tax
No. 04/2007/QH12 dated November 21, 2007;
Pursuant to the Law on Value-added tax No.
13/2008/QH12 dated June 03, 2008;
Pursuant to the Law on Enterprise income tax
No. 14/2008/QH12 dated June 03, 2008;
Pursuant to the National Assembly’s
Resolution No. 29/2012/QH13 dated June 21, 2012 promulgating a number of tax
policies to help organizations and individuals resolve their difficulties
Pursuant to the Government's Decree No.
60/2012/NĐ-CP dated July 30, 2012, detailing the implementation of the National
Assembly’s Resolution No. 29/2012/QH13 promulgating a number of tax policies to
help organizations and individuals resolve their difficulties;
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At the proposal of the Director of the
General Department of Taxation;
The Minister of Finance promulgates the
Circular guiding the Government's Decree No. 60/2012/NĐ-CP dated July 30, 2012,
detailing the implementation of the National Assembly’s Resolution No.
29/2012/QH13 promulgating a number of tax policies to help organizations and
individuals resolve their difficulties;
Chapter I
ENTERPRISE
INCOME TAX
Article 1. Enterprise
income tax reduction
1. Reducing 30% enterprise income tax in 2012
for:
a) Medium and small enterprises, including
cooperatives (hereinafter referred to as medium and small enterprises).
a) Intensive-labor enterprises that produce
or process agricultural products, forestry products, aquatic products, textile
and garment, leather and footwear, electronic components, or build
socio-economic infrastructure (hereinafter referred to as intensive-labor
enterprises).
2. The medium and small enterprises
prescribed in Point a Clause 1 this Article are enterprises that satisfy the
standards of capital or labor as prescribed in Clause 1 Article 3 of the
Government's Decree No. 56/2009/NĐ-CP dated June 30, 2009 of development
support for medium and small enterprises.
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For medium and small enterprises established
on January 01, 2012 or later, the amount of capital for calculating the
reduction of the enterprise income tax amount payable in 2012 of medium and
small enterprises is the charter capital written in the Enterprise registration
certificate or the First investment certificate.
b) The annual average number of employees
(including the employee of the branches and affiliated units) for determining
whether the enterprise is eligible for tax reduction prescribed in Point a
Clause 1 this Article is the total number of employees that the enterprise regularly
employs in 2011, excluding employees signing short-term contracts under 3
months
The annual average number of regular
employees is calculated as guided in the Circular No. 40/2009/TT-BLĐTBXH dated
December 03, 2012 of the Ministry of Labor, War Invalids and Social Affairs, on
guiding the calculation of the number of regular employees as prescribed in the
Government's Decree No. 108/2006/NĐ-CP dated September 22, 2006 on detailing
and guiding the implementation of a number of articles of the Law on investment.
For the enterprises established on January
01, 2012 and later, the total number of employees, excluding employees signing
short-term contracts under 3 months, is the average number of regular employees
from the date of establishment until December 31, 2012.
c) For enterprises engaged in various
sectors, the determination of whether they are medium and small enterprises to
determine the capital or labor criteria as prescribed in the Decree No.
56/2009/NĐ-CP is based on the primary business line written in their Enterprise
registration certificates. If the primary business line is not determined, one
of the following criteria shall apply to determine its primary business line:
- The highest number of employees in each
business of the enterprise in 2011; or
- The highest revenue in each business of the
enterprise in 2011.
If the primary business line is not
determined after applying the criteria above, it is required to take apply the
criteria for capital or the lowest number of employees of the business line in
the business lines that the enterprise engages in 2011 as prescribed in Clause
1 Article 3 of the Decree No. 56/2009/NĐ-CP.
d) For enterprises following the model of
parent companies – subsidiary companies that the parent companies are not medium
and small enterprises holding more than 50% equity capital of subsidiary
companies, if subsidiary companies are able to satisfy the capital or labor
criteria prescribed in Clause 1 Article 3 of the Decree No. 56/2009/NĐ-CP, and
do not engage in the business lines ineligible for tax reductions, they are
also eligible for 30% reduction of the enterprise income tax payable in 2012.
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a) Enterprises established before January 01,
2012, of which the annual average number of regular employees in 2012 is over
300 people, excluding employees signing short-term contracts under 3 months.
The annual average number of regular
employees is calculated as guided in the Circular No. 40/2009/TT-BLĐTBXH dated
December 03, 2012 of the Ministry of Labor, War Invalids and Social Affairs, on
guiding the calculation of the number of regular employees as prescribed in the
Government's Decree No. 108/2006/NĐ-CP dated September 22, 2006 on detailing
and guiding the implementation of a number of articles of the Law on
investment.
For the enterprises established on January
01, 2012 and later, the total number of employees, excluding employees signing
short-term contracts under 3 months, is the average number of regular employees
over 300 people from the date of establishment until December 31, 2012.
For enterprises following the model of parent
companies – subsidiary companies, the number of employees for determining
whether the parent company is eligible for tax reduction does not include the
number of employees of subsidiary companies, and vice versa.
b) The reduced enterprise income tax is the
tax on the income of the production and processing of agricultural products,
forestry products, aquatic products, textile and garment, leather and footwear,
electronic components, or the construction of socio-economic infrastructure.
c) The production and processing of
agricultural products, forestry products, aquatic products, textile and
garment, leather and footwear (including leather shoes and slippers),
electronic components are identified according to the Vietnam’s system of
business lines, promulgated together with the Prime Minister’s Decision No.
10/2007/QĐ-TTg dated January 23, 2007.
d) The construction of socio-economic
infrastructure includes the construction and installation of water
plants, power plants, electricity distribution and transmission constructions,
water supply and drainage system; roads, railroads, airports, sea ports, river
ports, train stations, bus stations, schools, hospitals, cultural houses,
cinemas, art performance centers, sports stadiums, sewage and solid waste
treatment systems, communication constructions, irrigation serving agriculture,
forestry and fishery.
4. Enterprise income tax reduction prescribed
in Point a Clause 1 this Article is not applicable to the following subjects:
a) Medium and small enterprises engaged in
lottery, real estate, securities, finance, banking, insurance, production and
provision of goods and services subject to special excise duty.
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b) Enterprises ranked among the class I as
prescribed in the Circular No. 23/2005/TTLT-BLĐTBXH-BTC dated August 31, 2005
by the Ministry of Labor, War Invalids and Social Affairs and the Ministry of
Finance guiding the rating and salaries of members of the Board of Directors,
General Directors, Directors, Deputy General Directors, Deputy Directors, Chief
accountants of State-owned companies.
c) Enterprises ranked among the Special class
under the Prime Minister’s Decision No. 185/TTg dated March 28, 1996 on Special-class
State-owned enterprises, and the Prime Minister’s Decision No. 186/TTg dated
March 28, 1996 of the list of Special-class State-owned enterprises.
d) Economic organizations being non-business
units.
Article 2. Enterprise
income tax exemption
The enterprise income tax payable in 2012 on
the income from doing catering for workers by catering enterprises.
Article 3. Conditions
for enterprise income tax reduction and exemption
1. Enterprises and organizations eligible for
tax exemption and reduction as prescribed in Article 1 and Article 2 of this
Circular are units being legally established and run under Vietnam’s law,
following the regulations on accounting and invoices, and paying tax according
to the declaration.
2. For enterprises enjoying enterprise income
tax incentives as prescribed by the Law on Enterprise income tax or legal
documents on enterprise income tax, the reduced enterprise income tax
prescribed in Article 1 of this Circular is calculated on the remaining amount
of enterprise income tax after deducting the amount enterprise income tax
eligible for incentives as prescribed.
3. Enterprises, organizations doing catering
for workers are eligible for tax exemption as prescribed in Article 2 of this
Circular must commit to keep the catering prices during 2012 not higher than
the prices in December 2011. If competent agencies find that the enterprise or
organizations does not implement their commitment, they will be no longer
eligible for tax exemption as prescribed in Article 2 of this Circular.
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Article 4.
Determination of the tax amount reduced and exempted
1. Enterprises and organizations must
separately record the incomes from the production or business eligible for the
exemption and reduction of enterprise income tax, and the production or
business ineligible for the exemption and reduction of enterprise income tax.
If the income from the activities eligible for tax exemption and reduction is
not identifiable, the income for calculating the tax reduced or exempted is
calculated on the ratio (%) of the income from the activities eligible for tax
exemption and reduction to the total income of the enterprise or organization
in 2012.
2. The reduced enterprise income tax amount
prescribed in Clause 1 Article 1 of this Circular is the enterprise income tax
preliminarily calculated quarterly, and the outstanding difference of enterprise
income tax payable under the tax finalization in 2012 of the enterprise
compared to the total tax amount preliminarily calculated quarterly.
3. The exempted enterprise income tax amount
prescribed in Article this Circular is calculated as follows:
a) In case the enterprise or organization can
determine the receipts, expenses, and taxable income from the provision of
catering services for workers in 2012, the exempted enterprise income tax in
2012 on catering for workers is calculated on the enterprise income tax amount
payable in 2012 calculated by the enterprise or organization.
b) If in the tax period 2012, the enterprise
or organization does not separate the income from doing catering for workers
and the income from the production or business ineligible for tax incentives,
the income eligible for tax exemption in 2012 equals the total taxable income
from the production or business (excluding other incomes) multiplied by (x) the
ratio (%) of the income from doing catering for workers to the total revenue of
the enterprise or organization in 2012.
c) The exempted enterprise income tax on the
income from doing catering for workers does not include the tax on the income
from doing catering for transport and aviation enterprises to serve passengers,
and the tax on the income from other business.
Article 5. Tax
declaration
1. Enterprises and organizations eligible for
tax exemption and reduction as prescribed in Article 1 and Article 2 of this
Circular shall declare the reduced and exempted tax in accordance with the Law
on Tax administration and its guiding documents.
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2. Enterprises and organizations that have
make declaration as prescribed but have not made tax exemption and reduction
declaration as prescribed in Article 1 and Article 2 of this Circular may make
additional tax declaration.
If the enterprise or organization makes the
additional declaration in Q1/2012 and Q2/2012, the additional declaration of
enterprise income tax exemption and reduction including the preliminary
declaration of enterprise income tax in Q1/2012 and Q2/2012 that has been added
the reduced or exempted tax amount; the Annex of Enterprise income tax
exemption and reduction in Q1/2012 and Q2/2012 stated above.
The additional tax declaration sheet is
submit to tax authorities on any working day, not depending on the time limit
for submitting the next tax declaration, but before the tax authorities or
competent agencies announce the decision on carrying out tax inspection at the
tax payer’s office.
3. If a enterprise eligible for tax reduction
has declared and paid the reduced tax amount in Q1 and Q2/2012 to the State
budget, such enterprise may deduct the reduced tax amount from the tax amount
payable in Q3 and Q4/2012, and the difference payable according to the tax
finalization in 2012. If the deduction is not complete after the tax finalization
in 2012, the enterprise may request to deduct it from the amount payable in the
succeeding year, or request tax refund as prescribed by the Law on Tax
administration and its guiding documents.
4. If a enterprise eligible for tax exemption
has declared and paid the reduced tax amount in Q1 and Q2/2012 to the State
budget, such enterprise may deduct the exempted tax amount from the tax amount
payable in Q3 and Q4/2012, and the difference payable according to the tax
finalization in 2012 of other business. If the deduction is not complete after
the tax finalization in 2012, the enterprise may request to deduct it from the
amount payable in the succeeding year, or request tax refund as prescribed by
the Law on Tax administration and its guiding documents
5. Settling the difference of the reduced
enterprise income tax in the tax finalization compared to the preliminary
calculation of the quarterly enterprise income tax declaration
a) When finalizing enterprise income tax in
2012, if the reduced enterprise income tax amount is larger than the total
reduced tax amount preliminarily calculated in Q4, the enterprise is eligible
for reducing the reduction of the difference amount between the reduced tax
amount according to the tax finalization and the total reduced tax amount
according to the preliminary calculation in Q4/2012.
b) When finalizing enterprise
income tax in 2012, if the reduced enterprise income tax amount is smaller than
the total reduced tax amount preliminarily calculated in Q4, reduce tax amount
is calculated according to the tax finalization.
6. When competent agencies inspect and
discover that the enterprise income tax during the tax exemption and reduction
period prescribed in Article 1 and Article 2 of this Circular is larger than
that declared by the unit (including enterprises and organizations
eligible for enterprise income tax exemption and reduction prescribed in this
Circular that have made declarations but have not determined the reduced or
exempted enterprise income tax amount), the enterprises and organizations are
eligible for the exemption and reduction of the enterprise income tax
(including the additional enterprise income tax and the undetermined enterprise
income tax amount eligible for tax exemption and reduction prescribed in this Circular).
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Competent agencies shall impose the sanctions
against the violations of law provisions on tax depending on the seriousness of
violations.
Chapter II
VALUE-ADDED
TAX
Article 6. Exemption
of flat value-added tax in 2012 for business households and individuals
1. Flat value-added tax in 2012 is exempted
for:
a) Households and individuals renting houses
and rooms to workers, employees, and students;
b) Households and individuals providing day
care services;
c) Households and individuals doing catering
for workers.
2. Conditions for tax exemption
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- Paying value-added tax at a flat rate;
- Committed to sustain the rents, day care
charges, and catering charges in 2012 not exceeding that in December 2011. For
business households and business individuals commencing their business in 2012,
the rents, day care charges and catering charges must not exceed that in
December 2011 of business households and individuals doing the same business in
the same locality that have been operated before 2012.
- Publicly posting the rents, day care
charges, and catering charges in the business establishments, and notify the
local authorities and direct tax authorities before November 01, 2012 of the
maintenance of the charges not exceeding that in December 2012 from January 01,
2012.
3. Depending on the approved Tax Register
2012, tax authorities must make and report the list of individuals and
households leasing rooms, houses, providing day care, and doing catering for
workers, and the exempted tax amount, to People’s Committees at the same level
and the superior tax authorities for monitoring and inspecting. Posting it at
the tax authorities office before November 15, 2012, and notify the business
households and individuals.
The business households and individuals
eligible for flat value-added tax exemption that have paid the flat value-added
tax of the months in 2012 to the State budget shall have the paid VAT amount
refunded, or deduct it from the flat value-added tax in the succeeding year.
Tax authorities shall make the list of
business households and individuals eligible for tax refund in each commune or
ward, and send the Decision on tax refund to every business household and
individual.
Tax authorities must make and post the list
of individuals and households leasing rooms, houses, providing day care, and
doing catering for workers, that are eligible for tax refund at the tax
authorities office before November 15, 2012.
4. When the business households and
individuals are discovered that they do not keep the commitment on charges
specified above, they are no longer eligible for tax exemption, and must pay
the tax arrears and fines for late payment as prescribed by law provisions on
tax administration.
Article 7. Exemption
of value-added tax payable in 2012 on doing catering for workers by catering
enterprises.
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2. Enterprises and organizations doing
catering eligible for value-added tax exemption as prescribed in Article 1 must
satisfy the following conditions:
- Being established and run under Vietnam’s
law, following the regulations on accounting and invoices, and paying tax
according to the declaration;
- Paying value-added tax under deduction
method;
- Committed to maintain the catering charges
in 2012 not exceeding that in December 2011 (for enterprises and organizations
that have run in 2011 and earlier). For enterprises and organizations that
commence their business in 2012, the catering charges must not exceed that in
December 2011 of a organization or enterprise doing catering that have run in
2011 or earlier in the same locality.
- Publicly posting catering charges at the
business establishments, and notify the local authorities and direct tax
authorities before November 01, 2012.
3. In case an enterprise or organization
doing catering for workers engages in various business, such enterprise or
organization must separately declare the revenue, input value-added tax, and
output value-added tax on the catering services to calculate the exempted
value-added tax in 2012 on catering for workers.
The exempted value-added tax amount in each
month in 2012 is calculated as follows:
Value-added tax
payable on catering for workers.
=
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-
Deducted input
value-added tax on catering for workers.
Including:
a) The output value-added tax on catering for
workers equals (=) the total value-added tax amount on the provided catering
written on the VAT invoices.
The value-added tax written on the VAT
invoice equals (=) the taxable charge for the catering for workers being
provided multiplied by (x) the VAT rate (10%).
b) Calculating the deducted input value-added
tax
- The input value-added tax on goods and
services used for doing catering for workers are all deducted.
- If the input VAT on fixed assets, goods and
services used for doing catering for workers is recorded separately, the
deducted input VAT is calculated according to the amount separately recorded.
In case it is not separated, the input VAT
shall be deducted according to the ratio (%) of the revenue from doing catering
for workers to the total revenue subject to VAT from the sold goods and
services.
In case an enterprise or organization doing
catering for workers engages in various business, and does not separately
record the revenue, input value-added tax, and output value-added tax on the
provision of catering services and on the provision of other goods and
services, that results in being unable to accurately calculate the exempted VAT
in the month, the exempted VAT is calculated as follows:
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=
VAT payable
according to the monthly declaration
x
Revenue subject to
VAT from doing catering
Total revenue from
goods and services subject to VAT.
Including:
VAT payable
=
Total output VAT
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Total deducted
input VAT of the tax period (excluding the negative VAT transferred from the
previous period)
If the VAT payable according to the formula
above does not arise (which means the VAT of the enterprise is negative), the
enterprise is not eligible for VAT exemption.
4. Enterprises and organizations doing
catering for workers that are eligible for tax exemption that have not declared
the exemption of the VAT payable from January 01, 2012 must make additional
declarations. After the declaration of the exempted tax, if the is excessive
tax payment, the enterprise may deduct it from the VAT on other business, or
from the VAT payable of the next tax period, or request tax refund as
prescribed.
Enterprises and organizations doing catering
for workers that are eligible for tax exemption must record the exempted VAT as
other incomes when calculating enterprise income tax.
5. If an enterprise or organization doing
catering for workers is discovered that they do not keep the commitment on
charges, they are no longer eligible for tax exemption. If the unexempted tax
is declared as exempted, the enterprise must pay the tax arrears and the fines
for late payment as prescribed by law provisions on tax administration.
6. The procedures and dossiers on VAT declaration
are made as prescribed in the Circular No. 28/2011/TT-BTC dated February 28,
2011 of the Ministry of Finance, and the Annex of Value-added tax exemption
(Form No. 02/MT-GTGT promulgated together with this Circular).
- The item 07 “Exempted VAT on catering for
workers” in the form No. 02/MT-GTGT is summarized in item 38 “Reduction of VAT
in previous periods” on the VAT declaration sheet No. 01/GTGT promulgated
together with the Circular No. 28/2011/TT-BTC dated February 28, 2011 of the
Ministry of Finance.
- When adding the declaration of exempted VAT
of the previous months and periods, the item 07 the Annex No. 02/MT-GTGT of the
previous months shall be summarized in item 38 “Reduction of VAT in previous
periods” on the VAT declaration sheet No. 01/GTGT promulgated together with the
Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance.
Chapter III
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Article 8. The
exemption and exemption period of personal income tax on the income from
salaries, remunerations, and incomes from business (except for households and
individuals leasing houses and rooms, providing day care, and doing catering
for workers that are eligible for tax exemption as prescribed in Article 9 this
Circular).
1. The personal income tax is exempted from
July 01, 2012 until the end of December 31, 2012 for business households and
individuals earning taxable income from salaries, remunerations and business at
level 1 in the Progressive tariff in Article 22 of the Law on Personal income
tax No. 04/2007/QH12 dated November 21, 2007
2. Business households and individuals
earning taxable income from salaries, remunerations and business at level 2 in
the Progressive tariff in Article 22 of the Law on Personal income tax No.
04/2007/QH12 dated November 21, 2007 must pay personal income tax from level 1
in the Progressive tariff.
Article 9. The
exemption of personal income tax in 2012 applicable to households and
individuals leasing houses and rooms, providing day care, and doing catering
for workers
The flat personal income tax is exempted from
January 01, 2012 until the end of December 31, 2012 for business households and
individuals renting houses and rooms to employees and students, providing day
care, doing catering for workers as long as they maintain the rents, day care
charges and catering charges not exceeding that in December 2011.
For business households and business
individuals commencing such business in 2012, the rents, day care charges and
catering charges must not exceed that in December 2011 of business households
and individuals doing the same business in the same locality that have been
operated before 2012.
Article 10. Declaring
and deducting personal income tax on salaries and remunerations
1. For organizations and individuals that pay
salaries or remunerations (hereinafter referred to as salary payers):
From July 01, 2012 until the end of December
31, 2012, the salary payer must declare tax but shall not calculate and deduct
personal income tax of individuals earning taxable income from salaries or
remunerations at level 1 (taxable income ≤ 5 million VND/month) in the
Progressive tariff in Article 22 of the Law on Personal income tax. Individuals
earning taxable income from salaries or remunerations at level 2 or above
(taxable income > 5 million VND/month), the salary payer must declare,
deduct, and pay personal income tax from level 1 in the Progressive tariff in
Article 22 of the Law on Personal income tax.
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Example 1. Mr. A earn his income from the
salary of July 2012 being 9,200,000 VND. Mr. A is eligible for family
circumstance reduction being 4,000,000 VND, the social insurance payable is
200,000 VND. Mr. A has no dependant and no contribution to charities.
The taxable income of Mr. A is:
9,200,000 VND - 4,000,000 VND - 200,000 VND =
5,000,000 VND.
Mr. A’s income is at level 1 of the
Progressive tariff, so the personal income tax in July 2012 is temporarily not
deducted from his income.
Example 2. Mr. B earn his income from the
salary of July 2012 being 21,200,000 VND. Mr. B is eligible for family
circumstance reduction being 4,000,000 VND, the social insurance payable is
318,000 VND. Mr. A has no dependant and no contribution to charities.
- The taxable income of Mr. B is:
21,200,000 VND - 4,000,000 VND - 318,000 VND
= 16,882,000 VND.
Mr. B’s income is at level 2 of the
Progressive tariff and higher, so he must pay tax as follows:
- The personal income tax payable by Mr. B
is:
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+ Level 2: (10,000,000 VND – 5,000,000 VND) x
10% = 500,000 VND.
+ Level 3: (16,882,000 VND – 10,000,000 VND)
x 15% = 1,032,300 VND.
The total personal income tax payable by Mr.
B is: 1,782,300 VND (250,000 VND + 500,000 VND + 1,032,300 VND).
2. For individuals directly declaring
personal income tax:
From July 01, 2012 until the end of December
31, 2012, individuals earning monthly taxable income from salaries or
remunerations at level 1 (taxable income ≤ 5 million VND/month) may not declare
and pay personal income tax monthly.
Individuals earning taxable income from
salaries or remunerations at level 2 or higher (taxable income > 5 million
VND/month) must declare and pay personal income tax from level 1 in the
Progressive tariff in Article 22 of the Law on Personal income tax.
Article 11. Declaring
personal income tax of business households and individuals
1. Business households and individuals shall
pay tax under tax declaration method as follows:
a) Business households and individuals
earning monthly taxable income at level 1 in the Progressive tariff (taxable
income > 5 million VND/month) must make declaration every month, and
temporarily have the tax amount payable in the Declaration of Q3 and Q4/2012
exempted.
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Example 3: Mr. A earns taxable income of
Q3/2012 being 22.8 million VND. Mr. A has 1 dependant and does not pay social
insurance, health insurance, nor contribute to charities.
- Mr. A is eligible for reduction of family
circumstance in Q3: (4 million VND x 3 months) + (1.6 million VND x 3 months) =
16.8 million VND
- The taxable income in Q3 of Mr. A is 6
million VND (22.8 million VND – 16.8 million VND).
- The preliminary monthly taxable income in
Q3 of Mr. A is 2 million VND (6 million VND : 3 months).
Mr. A’s monthly taxable income is at level 1
of the Progressive tariff, so he is exempted from the preliminary tax in Q3.
Assuming in Q4/2012, Mr. A’s monthly taxable
income is similar to that in Q3, he is exempted from the preliminary tax in Q4.
b) For groups of business individuals
Groups of business individuals must declare
the tax payable (excluding the tax temporarily exempted) prescribed in Point a
this Clause in the item [35] (Personal income tax preliminarily paid), in the
declaration No. 08A/KK-TNCN, promulgated together with the Circular No. 28/2011/TT-BTC
dated February 28, 2011 of the Ministry of Finance.
2. Tax declaration applicable to business
households and individuals eligible for tax exemption that pay tax at a flat
rate:
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b) Business households and individuals
renting houses and rooms to employees and students, providing day care, doing
catering for workers that are eligible for tax exemption as prescribed in
Article 9 of this Circular, are exempted from paying the tax payable in 2012.
The business households and individuals
eligible for tax exemption as prescribed in Point b this Clause must publicly
post the rents, charges for day care and catering for workers at the business
establishments that do not exceed that in December 2011. Business households
and individuals must notify the direct tax authorities and local authorities at
the commune or ward level in writing before November 01, 2012 about the charges
not exceeding that in December 2011 right on January 01, 2012.
Business households and individuals eligible
for tax exemption may not remake the tax declaration. Tax authorities must make
and report the list of individuals and households leasing rooms, houses,
providing day care, and doing catering for workers, and the exempted tax
amount, to People’s Committees at the same level and the superior tax
authorities for monitoring and inspecting. Posting it at the tax authorities
office before November 15, 2012, and notify the business households and
individuals.
If the business households or individuals are
discovered that they do not collect the appropriate charges, they are no longer
eligible for tax exemption or for the refund of the tax paid to the State
budget. The exempted or refunded tax shall be collected. The violations of tax
shall be fined as prescribed by law provisions on tax administration.
Article 12. Finalizing
personal income tax
1. Finalizing personal income tax on taxable
income from salaries, remunerations, and business at level 1 in the Progressive
tariff.
a) The exempted tax amount for the whole year
for individuals earning taxable income from salaries, remunerations and
business at level 1 in the Progressive tariff is calculated as follows:
Exempted tax
=
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x
The tax rate
according to the progressive tariff
x
6 months
12 months
b) Business households and individuals shall
declare personal income tax after subtracting the exempted tax in the item [32]
“Total personal income tax in the period) on the Personal income tax
declaration No. 09/KK-TNCN promulgated together with the Circular No.
28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance.
2. Households and individuals leasing houses
and rooms, providing day care, and doing catering for workers that are eligible
for tax exemption as prescribed in Article 9 this Circular) that have paid the
personal income tax in Q1 and Q2/2012 (or even Q3/2012 for not being notified
of the tax exemption by tax authorities) to the State budget shall be refunded
the paid tax. The direct tax authorities shall make the list of business households
and individuals eligible for tax refund in each commune or ward, and send the
Decision on tax refund to every business household and individual.
Tax authorities must make and post the list
of individuals and households leasing rooms, houses, providing day care, and
doing catering for workers, that are eligible for tax refund at the tax
authorities office before November 15, 2012.
3. When finalizing personal income tax,
individuals earning income from salaries, remunerations, or business that are
eligible for tax exemption must fill and submit the form No. 26/MT-TNCN
(promulgated together with this Circular) to the tax authorities; salary payers
authorized to finalize tax by salary receivers must fill and submit the form
No. 27/MT-TNCN (promulgated together with this Circular) to the tax
authorities.
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IMPLEMENTATION
ORGANIZATION
Article 13. Effects
This Circular takes effect on October 05,
2012.
Article 14.
Implementation responsibilities
1. People’s Committees of central-affiliated
cities and provinces shall guide functional agencies to implement the
Government’s provisions and the Ministry of Finance’s guidance.
2. Tax authorities at all level must
disseminate and guide organizations and individuals to implement this Circular.
3. Organizations and individuals being
subjects of application of this Circular must comply with this Circular.
Organizations and individuals are recommended
to send feedbacks on the difficulties arising during the course of
implementation to the Ministry of Finance for consideration and settlement./.
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FOR THE MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
Form No.: 01/MGT-TNDN
(Promulgated
together with the Circular No. 140/2012/TT-BTC, of August 21, 2012 of the
Ministry of Finance)
SOCIALIST REPUBLIC OF
VIETNAM
Independence - Freedom - Happiness
----------------------------
ANNEX
ENTERPRISE INCOME TAX EXEMPTION AND REDUCTION
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[02] Name of
taxpayer:..................................................................................
[03] Tax Code:
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[04] Name of tax agent (if
any):.............................................................................
[05] Tax Code:
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[06] The payable EIT amount
:....................................................................................................
In words:
…………………………………………………………………………….......
[07] The exempted or reduced EIT
amount:........................................................................................
In words:
…………………………………………………………………………….......
[08] Cases of exemption or reduction:
Small
and medium-size enterprises
Labor-intensive
enterprises
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(Enterprises may mark
in only 1 in 3 reasons above)
I hereby commit that the declared content is
right and I am responsible before law for the declared content.
STAFF
OF TAX AGENT
Full
name: ..................................
The practice certificate No.:............
Date .............................
THE TAXPAYER or THE LAWFUL REPRESENTATIVE OF TAXPAYER
Signature,
full name and seal (if any)